Legal Opinion
Opinion No.
Arkansas Attorney General Reports
Decided November 19, 1999Published
1Opinion of the Court
The Honorable Tom Courtway State Representative P.O. Box 56 Conway, Arkansas 72033-0056
Dear Representative Courtway:
This is in response to your request, on behalf of the Faulkner County Tax Assessor, for an opinion on three questions regarding the taxable status of property owned by colleges and universities. Your questions are as follows:
1. Is real property owned by a college or university which is a 501(c)(3) entity and not a publicly supported institution exempt from ad valorem taxation in Arkansas?
2. Is real property owned by a 501(c)(3) college or university which is not publicly…
2Cases cited8 opinions
- Hilger v. Harding CollegeSupreme Court of Arkansas · 1960
- Brodie v. FitzgeraldSupreme Court of Arkansas · 1893
- School District v. HoweSupreme Court of Arkansas · 1896
- Arkansas Conference Ass'n of Seventh Day Adventist, Inc. v. Benton County Board of EqualizationSupreme Court of Arkansas · 1990
- Ex parte GainesSupreme Court of Arkansas · 1892
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